Association Audit (2024?) - $7,039

Do you ever read the Minutes of Board Meetings?

They are posted on the HOA's website. 
  • Go to www.summithomeowners.com 
  • Hover over RESIDENTS, click on DOCUMENTS.
  • Scroll down to Board of Director's Minutes. 
  • Find the Minutes you'd like to read; then
  • Click on the month/year.
An important entry appears in the Finance Committee report* in the Minutes of the October 7, 2025 Board Meeting.

"Association Audit (L. Douglas Johnson CPA): $7,039 – Approved"

Is this the long-awaited 2024 Annual Audit?

Who is L. Douglas Johnson? An online search shows a CPA by that name in Greensboro, North Carolina. Is that where his office is? Does he have a Columbia office?

If not, why did the HOA select a CPA whose office is 174 miles north of The Summit?

I may have missed something in previous Board Minutes. 
  1. When did the Board advertise for an auditor? 
  2. How many bids did the HOA receive? 
  3. When did it select Mr. Johnson? 
  4. When did the Board retain Mr. Johnson to do the Audit? 
  5. What was the due date for the Audit? 
  6. When was the Audit received by the Board? 
  7. When was it presented to the Board in public at an open Regular Board Meeting?  
  8. Why hasn't this Audit been posted on the HOA's website with the Annual Audits from 2001-2023?
  9. Was it a "clean" audit? 
  10. Was it "qualified"?
Because the Board approved payment of $7,039 to Mr. Johnson on October 7th, the Board must have received the Association Audit. Why didn't Town & Country post it on the website on October 8th? It is not there seven weeks later! Was Town & Country told to "hold" it? 

What say Danny? Tanisha? William Hill? They were president, vice-president, and presumptive treasurer, respectively, on October 7th.

You may remember the delay in the posting of the 2022 Annual Audit. It was posted after the HOA fought me on its availability (yes, I was entitled to inspect it on behalf of a Member) and tried to extract up to $265 from me to inspect the Audit. Then it offered me the "opportunity" to read it in the presence of the then-Property Manager for a baby-sitting fee of $125/hour.

By quoting and re-quoting the By-Laws ad nauseum, I finally got to read it without any payment or baby-sitting, and it was posted the next day on the HOA's website. (Mr. Johnson wasn't involved in that fiasco.)

* The Finance Committee Report is the wrong place in the Agenda or Minutes for expenses to be approved by the Board. The Committee might make preliminary approval of invoices, but it is the Board that approves them. By vote. That approval and vote are not reflected in the October 7th Minutes.

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